| Summary: | 碩士 === 逢甲大學 === 會計學系 === 107 === Recently, more and more financial statements have been required to restated because they do not meet the accounting principles and resulted in great investors’ losses, which in turn affects the publics trust in accountants. Corporate governance mechanisms and external auditors issues have received attention. This study used the samples required to restated financial statements to explore the impact of audit committee and the appointment of industrial expert accountants on the reorganization of financial statements. The empirical results show that when audit committee exists in company, in order to maintain its personal reputation, it will require accountants to provide higher audit services to ensure the quality of financial statements and reduce the possibility of reorganization of financial reports. When audit committee does not exist, accountants play an important role of financial reporting supervision. If they can choose industry specialization, they will be able to find problems, and propose appropriate improvement suggestions, which may also reduce restatements.
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